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Title: Leasing as an Alternative Form of Financing within Family Businesses: The Important Advisory Role of the Accountant
Authors: MICHIELS, Anneleen 
CIRILLO, Alessandro 
Issue Date: 2021
Publisher: {MDPI} {AG}
Source: Sustainability (Basel), 13 (12) (Art N° 6978)
Abstract: Although leasing can be an interesting financing option from an economic point of view, family businesses are found to be less prone to lease. In this study, we examine the view of the external accountant on leasing as an alternative form of financing within family businesses. After all, as the most trusted advisor, the accountant likely has a significant influence on the financial decisions that are taken within private family businesses. By means of an exploratory qualitative study, we examine what factors influence the advice for a particular financing option and the accountant’s recommendation to lease or not to lease within family businesses. By combining the extant literature with the results of this exploratory qualitative research, we formulate propositions that form fruitful avenues for future research.
Keywords: family businesses;financing;leasing
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e-ISSN: 2071-1050
DOI: 10.3390/su13126978
ISI #: WOS:000666658600001
Rights: Copyright: © 2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https:// 4.0/).
Category: A1
Type: Journal Contribution
Validations: ecoom 2022
Appears in Collections:Research publications

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